R&D Tax Guides

Everything you need to know about UK R&D tax relief

Comprehensive, up-to-date guides to the Merged RDEC Scheme — from eligibility criteria to sector-specific qualifying activities and HMRC compliance.

Scheme guides

Scheme overview

The Merged RDEC Scheme explained — 2026

Everything you need to know about the scheme that replaced both the SME R&D relief and the old RDEC from April 2024.

R&D audit risk — what HMRC looks for in 2026

HMRC scrutiny of R&D claims has increased significantly. Understanding the risk factors protects your business from costly enquiries.

What is technological uncertainty and does your work qualify?

The central test for R&D eligibility explained in plain English, with sector-specific examples of what does and doesn't qualify.

Sector guides

Software & Technology

R&D tax credits for software & technology companies

What qualifying development activity looks like in software businesses, from algorithm development to novel system architecture.

Engineering & Manufacturing

R&D tax relief for engineering & manufacturing firms

How engineering businesses qualify under the Merged Scheme, including qualifying costs for prototype development and materials testing.

Digital & Creative

R&D tax credits for digital & creative agencies

Many digital agencies qualify without realising it. Understanding where creative work crosses into technological uncertainty.

R&D tax relief for food & drink manufacturers

New product development, novel production processes, and regulatory compliance work — all potentially qualifying R&D activity.

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